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Finding 484433 (2023-028)
Material Weakness 2023
State of Montana
MT
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - UM - The University of Montana - Missoula has implemented procedures to ensure compliance with the reporting requirements of the Higher Education Emergency Relief Fund (HEERF) program. Those procedur...
ALN: 84.425, 84.425E, 84.425F, Corrective Action Plan: Reporting Controls and Compliance - HEERF - UM - The University of Montana - Missoula has implemented procedures to ensure compliance with the reporting requirements of the Higher Education Emergency Relief Fund (HEERF) program. Those procedures include reviewing reports by at least one other person for accuracy and completeness, utilizing calendar reminders to ensure all deadlines are met, and retaining all records in a central location. Person(s) Responsible for Corrective Measures: Rachel Buswell, Controller, University of Montana - Missoula Ginger Lowry, Financial Aid Director, University of Montana - Missoula, Target Date: Completed
View Audit 317490
Finding 484432 (2023-045)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303
ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Noncompliant FFATA Reports - ESSER - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USA...
ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Noncompliant FFATA Reports - ESSER - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system monthly. This finding was based on the federal system not functioning as expected. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484430 (2023-031)
Material Weakness 2023
State of Montana
MT
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.334
ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Inaccurate Federal Reporting - ESSER - OPI - The Montana Office of Public Instruction will update current data collection tools for the Elementary and Secondary School Emergency Relief Fund (ESSER) to validate data within a range. Validation c...
ALN: 84.425, 84.425D, 84.425U, Corrective Action Plan: Inaccurate Federal Reporting - ESSER - OPI - The Montana Office of Public Instruction will update current data collection tools for the Elementary and Secondary School Emergency Relief Fund (ESSER) to validate data within a range. Validation criteria, including but not limited to data range, type, and values, will be applied to data collection template used for upcoming years of the grant. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484422 (2023-073)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Reporting Period of Performance § 200.303
ALN: 97.036, Corrective Action Plan: Deficient FFATA Controls - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, will update Federal Funding Accountability and Transparent Act (FFATA) reporting procedures to ensure proper controls are in place for timely ...
ALN: 97.036, Corrective Action Plan: Deficient FFATA Controls - DMA - The Montana Department of Military Affairs, Disaster and Emergency Services Division, will update Federal Funding Accountability and Transparent Act (FFATA) reporting procedures to ensure proper controls are in place for timely and accurate submissions. FFATA procedures will be defined and updated to include saving a copy of each submitted FFATA report and annotating review. The department will reach out to federal partners for additional training and guidance on FFATA reporting to properly comply with federal requirements. Person(s) Responsible for Corrective Measures: Delila Bruno, Administrator, Montana Department of Military Affairs, Target Date: 12/01/2024
View Audit 317490
Finding 484407 (2023-042)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303 § 200.334
ALN: 84.371, Corrective Action Plan: Noncompliant Federal Reporting - Literacy- OPI - The Montana Office of Public Instruction grant staff and Literacy Program Instructional Coordinator will document reports and expenses in a single file to reduce duplication and to confirm expenditures are proper...
ALN: 84.371, Corrective Action Plan: Noncompliant Federal Reporting - Literacy- OPI - The Montana Office of Public Instruction grant staff and Literacy Program Instructional Coordinator will document reports and expenses in a single file to reduce duplication and to confirm expenditures are properly recorded. The reports will be gathered and reviewed quarterly. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484405 (2023-046)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303
ALN: 84.371, Corrective Action Plan: Noncompliant FFATA Reports - Literacy - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system...
ALN: 84.371, Corrective Action Plan: Noncompliant FFATA Reports - Literacy - OPI - The Montana Office of Public Instruction will implement a process to reconcile the data between the Federal Funding Accounting and Transparency Act (FFATA) Subaward Reporting System (FSRS) and the USASpending system monthly. This finding was based on the federal system not functioning as expected. This reconciliation process will be completed monthly. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 09/30/2024
View Audit 317490
Finding 484383 (2023-051)
Material Weakness 2023
State of Montana
MT
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
ALN: 93.659, Corrective Action Plan: Reporting Controls and Compliance - Adoption Assistance - DPHHS - The Montana Department of Public Health and Human Services has enhanced internal control procedures to ensure the correct Federal Medical Assistance Percentage rate is included on the report. P...
ALN: 93.659, Corrective Action Plan: Reporting Controls and Compliance - Adoption Assistance - DPHHS - The Montana Department of Public Health and Human Services has enhanced internal control procedures to ensure the correct Federal Medical Assistance Percentage rate is included on the report. Person(s) Responsible for Corrective Measures: Nicole Grossberg, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed
View Audit 317490
Finding 484379 (2023-050)
Significant Deficiency 2023
State of Montana
MT
Reporting § 200.303
ALN: 93.423, Corrective Action Plan: Inadequate Controls Over SF-425 Reporting - SAO - The Montana State Auditor's Office has adopted an additional layer of review before submitting the SF-425 report. This additional layer of review was conducted before the 2023 SF-425 report was submitted to the ...
ALN: 93.423, Corrective Action Plan: Inadequate Controls Over SF-425 Reporting - SAO - The Montana State Auditor's Office has adopted an additional layer of review before submitting the SF-425 report. This additional layer of review was conducted before the 2023 SF-425 report was submitted to the Centers for Medicare and Medicaid Services (CMS). CMS has accepted all SF-425 submissions and did not identify any errors in any of the Office's SF-425 submissions. Person(s) Responsible for Corrective Measures: Amber Long-Thorvilson, Chief Financial Officer, Montana State Auditor's Office, Target Date: Completed
View Audit 317490
Finding 484217 (2023-021)
Material Weakness 2023
State of Montana
MT
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - MSU - The Montana State University (MSU) has made significant progress in meeting Gramm-Leach-Bliley Act (GLBA) requirements and has already completed...
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - MSU - The Montana State University (MSU) has made significant progress in meeting Gramm-Leach-Bliley Act (GLBA) requirements and has already completed the majority of the components. Active efforts are underway to quickly complete the implementation of the remaining GLBA internal controls as recommended. These include transitioning from ad-hoc to regular reviews of user access appropriateness; completing security plans for systems storing or processing GLBA data; testing third-party companies for compliance with GLBA; and completion of security polices for affiliate campuses. Person(s) Responsible for Corrective Measures: Justin van Almelo, Chief Information Security Officer, Montana State University - Bozeman, Target Date: 12/31/2024
View Audit 317490
Finding 484216 (2023-019)
Material Weakness 2023
State of Montana
MT
Student Financial Aid Internal Control / Segregation of Duties Reporting § 200.303
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - MSU - The Montana State University (MSU) plans to take action about the Fiscal Operations Report and Application to Participate (FISAP) as follows: MSU...
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 93.264, 93.364, 93.925, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - MSU - The Montana State University (MSU) plans to take action about the Fiscal Operations Report and Application to Participate (FISAP) as follows: MSU-Bozeman – Financial Aid Services will return to consistently reporting the student count. As MSU-Bozeman is no longer awarding Perkins loans, the error was the result of inconsistent use of data fields to compensate for non-editable fields in the report. MSU-Billings – The Financial Aid office will implement a multiple-departmental review of information during the FISAP correction period and a review process for the completed FISAP before submission or during the FISAP correction period. The Associate Director of Financial Aid will review the full completed FISAP for any errors before submission. MSU-Northern – The Financial Aid office will put into place internal controls over FISAP preparation. Prior to submission, the FISAP report will be reviewed and signed off by a member of the Executive Team with a final review by the Chancellor. This will be put into place for the 2025-2026 award year. Records will be retained for seven years under record retention guidelines. Person(s) Responsible for Corrective Measures: James Broscheit, Director, Financial Aid Services, Montana State University - Bozeman Justin Beach, Director, Financial Aid and Scholarships, Montana State University - Billings Lourdes Caven, Director, Financial Aid, Montana State University - Northern, Target Date: 10/01/2024
View Audit 317490
Finding 484212 (2023-022)
Material Weakness 2023
State of Montana
MT
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - UM - The University of Montana - Missoula (UM) has implemented and will continue to implement internal controls to comply with the Gramm-Leach-Bliley Act (GLB...
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - GLBA Requirements - UM - The University of Montana - Missoula (UM) has implemented and will continue to implement internal controls to comply with the Gramm-Leach-Bliley Act (GLBA) requirements. The Information Technology department will collaborate with the Financial Aid Data Stewards to conduct an inventory of financial aid data. Person(s) Responsible for Corrective Measures: Jonathan Neff, Chief Information Security Officer, University of Montana - Missoula, Target Date: 12/31/2024
View Audit 317490
Finding 484211 (2023-020)
Material Weakness 2023
State of Montana
MT
Student Financial Aid Internal Control / Segregation of Duties Reporting § 200.303
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - UM - The University of Montana - Western, Montana Technological University, and Helena College have implemented their remediation plans for supporting documenta...
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - FISAP Reporting - UM - The University of Montana - Western, Montana Technological University, and Helena College have implemented their remediation plans for supporting documentation for each year of the Fiscal Operations Report and Application to Participate (FISAP) reporting as noted in the prior audit. Additionally, University of Montana - Western has trained its business services staff to process and document the information for future reporting; Montana Technological University conducts a third review of each FISAP; and Helena College reconciles additional accounting reports for quality assurance. Person(s) Responsible for Corrective Measures: Shauna Savage, Financial Aid Director, Montana Technological University Louise Driver, Financial Aid Director, University of Montana - Western Valerie Curtin, Financial Aid Director, Helena College, Target Date: Completed
View Audit 317490
Finding 484209 (2023-027)
Material Weakness 2023
State of Montana
MT
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - Enrollment Reporting - UM - The University of Montana - Missoula has implemented the remediation plan from the prior audit. Additional controls have also been implemented and an ...
ALN: 84.007, 84.033, 84.038, 84.063, 84.268, 84.379, 93.342, Corrective Action Plan: Internal Controls and Compliance - Enrollment Reporting - UM - The University of Montana - Missoula has implemented the remediation plan from the prior audit. Additional controls have also been implemented and an Academic Program Manager, with a firm grasp on the accreditation standards surrounding code changes, was hired in early summer 2023. Person(s) Responsible for Corrective Measures: Maria Managold, Registrar, University of Montana - Missoula, Target Date: Completed
View Audit 317490
Finding 484168 (2023-002)
Significant Deficiency 2023
State of Montana
MT
Reporting Cash Management Matching / Level of Effort / Earmarking § 200.302 § 200.303
ALN: 10.542, 10.551, 10.561, Corrective Action Plan: Inadequate Accounting Records - SNAP - P-EBT - DPHHS - The Montana Department of Public Health and Human Services conditionally concurs with this recommendation. Expenditures were tracked separately by program and records were adequate to trace ...
ALN: 10.542, 10.551, 10.561, Corrective Action Plan: Inadequate Accounting Records - SNAP - P-EBT - DPHHS - The Montana Department of Public Health and Human Services conditionally concurs with this recommendation. Expenditures were tracked separately by program and records were adequate to trace funds in accordance with federal regulations. The department will continue to improve its processes related to ensuring new federal program activity is not co-mingled with other programs, especially when closely related. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: Completed
View Audit 317490
Finding 481554 (2023-012)
Material Weakness 2023
State of Montana
MT
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303
ALN: 20.205, 20.219, 20.224, Corrective Action Plan: Noncompliant Certified Payrolls - MDT - The Montana Department of Transportation will enhance internal control over certified payrolls and contractor payment compliance by developing a process following 29 CFR 3.3 and 5.5 and Montana Code Annota...
ALN: 20.205, 20.219, 20.224, Corrective Action Plan: Noncompliant Certified Payrolls - MDT - The Montana Department of Transportation will enhance internal control over certified payrolls and contractor payment compliance by developing a process following 29 CFR 3.3 and 5.5 and Montana Code Annotated 28-2-2103. The process will include certified payroll submission requirements and a payment estimate withholding method. The process will be communicated to department personnel and contractors. Person(s) Responsible for Corrective Measures: Dustin Rouse, Chief Engineer, Montana Department of Transportation, Target Date: 12/31/2024
View Audit 317490 Questioned Costs: $1
Finding 481530 (2023-004)
Material Weakness 2023
State of Montana
MT
HUD Housing Programs Matching / Level of Effort / Earmarking Reporting § 200.303
ALN: 14.871, 14.879, Corrective Action Plan: Inaccurate Voucher Management System Reports - Emergency Housing Voucher Program - DOC - The Montana Department of Commerce has developed procedures to ensure accurate and complete monthly reports. Person(s) Responsible for Corrective Measures: Ingri...
ALN: 14.871, 14.879, Corrective Action Plan: Inaccurate Voucher Management System Reports - Emergency Housing Voucher Program - DOC - The Montana Department of Commerce has developed procedures to ensure accurate and complete monthly reports. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: Completed
View Audit 317490
Finding 481518 (2023-001)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303
ALN: 10.553, 10.555, 10.559, 10.582, Corrective Action Plan: Noncompliant FFATA Reports - Nutrition - OPI - The values were being duplicated due to an error in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Office of Public Instruction has reached out...
ALN: 10.553, 10.555, 10.559, 10.582, Corrective Action Plan: Noncompliant FFATA Reports - Nutrition - OPI - The values were being duplicated due to an error in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Office of Public Instruction has reached out to its federal partners who are correcting their system to allow the office to report monthly without duplicating the reported values. The office will then begin reporting monthly as required. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 10/31/2024
View Audit 317490
Finding 481475 (2023-068)
Material Weakness 2023
State of Montana
MT
Reporting Subrecipient Monitoring § 200.303
ALN: 93.575, 93.596, Corrective Action Plan: Noncompliant FFATA Reports - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal...
ALN: 93.575, 93.596, Corrective Action Plan: Noncompliant FFATA Reports - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025
View Audit 317490
Finding 481473 (2023-064)
Material Weakness 2023
State of Montana
MT
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Ch...
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Child Care (OCC). The department documents the extent to which families receiving the 2021 Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) funded subsidies were eligible, including income-eligible or essential workers. The department additionally documents the extent to which providers who served families met applicable health and safety requirements. Program staff will enhance controls and training and will work with federal partners to ensure funding is in alignment with applicable terms and conditions. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024
View Audit 317490 Questioned Costs: $1
Finding 481472 (2023-060)
Material Weakness 2023
State of Montana
MT
Subrecipient Monitoring Matching / Level of Effort / Earmarking Eligibility § 200.303 § 200.334
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will develop monitoring procedures to coordinate state plan requirements with contract requirements ...
ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will develop monitoring procedures to coordinate state plan requirements with contract requirements and make amendments to contracts when State Plan changes. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024
View Audit 317490
Finding 481444 (2023-001)
Significant Deficiency 2023
Poverello Center, INC
MT
Reporting
Finding No. 2023 - 001 Internal Controls Over Preparation of Schedule of Federal Awards Recommendations: We recommend the Organization implement procedures to verify proper period for all expenditure of federal funds. Views of Responsible Officials and Planned Corrective Actions: We agree with the...
Finding No. 2023 - 001 Internal Controls Over Preparation of Schedule of Federal Awards Recommendations: We recommend the Organization implement procedures to verify proper period for all expenditure of federal funds. Views of Responsible Officials and Planned Corrective Actions: We agree with the auditors' comments and the following action will be taken to improve the situation. We have worked internally to improve the accuracy of the documentation of federal funds. The proper period for reporting has been confirmed with all financial staff.
View Audit 317476
Ncsc/usa Housing Development Corporation Three, INC
FL
HUD Housing Programs Reporting
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Action Taken: Procedures are in place to verify the amounts of the transfers to ensure correct amounts are transferred....
FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Action Taken: Procedures are in place to verify the amounts of the transfers to ensure correct amounts are transferred. The excess withdrawal has been returned. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
View Audit 317461
Ncsc/usa Housing Development Corporation Three, INC
FL
HUD Housing Programs Eligibility Reporting
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that required documentation is obtained prior to acceptance and maintained in the tenant files. Action Taken: Further staff training has been completed and processes put in place to prevent moving forward.
View Audit 317461
Finding 481412 (2023-003)
Material Weakness 2023
Aliquippa School District
PA
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.328 § 200.329
CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Of...
CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations and well as Section 2 CFR 200.302(a) of the Uniform Guidance. CRITERIA: The financial management system of the District must provide for 1) identification in it’s accounts, of all Federal awards received and expended and the Federal programs under which they were received, and 2) accurate, current and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in sections 200.328 and 200.329 of the Uniform Guidance. 74CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of the financial management system and the posting of all transactions into that system. Procedures will be put into place during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for ensuring federal program expenditures are properly coded within the District’s financial management system so as allow for proper reporting related to those expenditures.
View Audit 317437
Finding 481411 (2023-002)
Material Weakness 2023
Aliquippa School District
PA
Allowable Costs / Cost Principles Reporting § 200.403
CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant progr...
CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant programs based on supporting accurate general ledger expenditures as required by Section 2 CFR 200.403(g) of the Uniform Guidance. CRITERIA: The PA Department of Education (PDE) and Section 2 CFR 200.403(g) of the Uniform Guidance requires the completion and submission of a ‘quarterly cash on hand report’ quarterly as needed and a ‘final expenditure report’ (FER) at the conclusion of each grant program year (including any carryover period) based on information contained in the School District’s financial management system and supported by all underlying documentation. MANAGEMENT’S CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of accounting records and preparation of all required financial reports related to PDE federal grant programs in a timely manner, and to ensure that the information reported to PDE is supported by the underlying documentation contained in the District’s general ledger. Procedures will be put into place during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for ensuring federal program reports are prepared accurately and agree with the financial management system and supported by all underlying documentation.
View Audit 317437
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